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2025-12-31-accounts

Shaftesbury & District Carers Association

Charity No. 1129439

Company No. 06765575

Trustees' Report and Unaudited Accounts

31 December 2025

Shaftesbury & District Carers Association Contents

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Summary Income and Expenditure Account 7
Balance Sheet 8 to 9
Statement of Cash flows 10
Notes to the Accounts 11 to 18
Detailed Statement of Financial Activities 19 to 20

Page 1

Shaftesbury & District Carers Association Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 06765575

Charity No. 1129439

Principal Office

Longmead Shaftesbury Dorset

SP7 8PL

Registered Office

6 Longmead Industrial Estate Longmead Shaftesbury Dorset SP7 8PL

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

P. Manley (Resigned 28 January 2025) D. Beer J. Clunies-Ross E. Crew G. Cure C. Humphries J. Manley (Resigned 15 January 2025) W. Sherriff (Resigned 25 February 2025) J. Smith

Directors of Corporate Trustees

Accountants

TS Accounting 20 Kingsmead Business Park

Page 2

Shaftesbury & District Carers Association Trustees Annual Report

Gillingham

Dorset SP8 5FB

OBJECTIVES AND ACTIVITIES

The main objective is to advance the education and preserve and protect the physical and mental health of vulnerable and disadvantaged people. The Charityy's aim is to develop projects which allow these people to learn new skills, to encounter others with similar problems and to reaquaint people with the community. Each project endeavours to elimiate the stigma associated with mental health problems. The charity is open to all people over the age of eighteen with mental health disabilities, and their carers. It provides a safe environment for advice, information, social and educational activities.the Charity Commissions guidance on public benefit has been given due regard reviewing our aims and activities to further our charitable purposes.

Charity overview, in this year, charity events and client activities produced 85% of total income, the rest was received from a variety of generous donors.

ACHIEVEMENTS AND PERFORMANCE

Hope to Grow - The gardening services continue to be well regarded and there is a waiting list for their services. Hope to Bake - A popular workshop for people with a wide variety of skills, the kitchen is still open 4 days a week. Hope to Cycle - This is financially successful, training workshops in Sherborne, Shaftesbury and a sister enterprise in Bournemouth. Community front room - The service commenced in 2020 and is well used and is fulfilling a need in the community

PLANS FOR FUTURE PERIODS

We will continue to consolidate the established projects, encouraging each enterprise to contribute financially as much as possible to the charity as a whole, but due to the nature of the client base this will always be a challenge. We will continue to increase awareness of the charity's activities in order to secure donations to support our provisions of much needed opportunities for those experiencing difficulties through mental health.

Page 3

Shaftesbury & District Carers Association Trustees Annual Report

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by Companies Act 2006

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

E. Crew Trustee

31 December 2025

Page 4

Shaftesbury & District Carers Association Independent Examiners Report

Independent Examiner's Report to the trustees of Shaftesbury & District Carers Association

I report to the charity trustees on my examination of the financial statements of Shaftesbury & District Carers Association for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

B Kemp MAAT

TS Accounting 20 Kingsmead Business Park Gillingham

Dorset SP8 5FB 31 December 2025

Page 5

Shaftesbury & District Carers Association Statement of Financial Activities

for the year ended 31 December 2025

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Other
7
Total
Expenditure on:
Charitable activities
8
Other
9
Total
Net gains on investments
Net income/(expenditure)
10
Transfers between funds
Net income/(expenditure)
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2025
£
(2)
187,838
19,459
4,800		 Restricted
funds
2025
£
-
-
-
-		 Total funds
2025
£
(2)
187,838
19,459
4,800		 Total funds
2024
£
1
172,735
15,646
-
212,095
120,737
65,194		 -
-
-		 212,095
120,737
65,194		 188,382
128,640
67,402
185,931
-		 -
-		 185,931
-		 196,042
-
26,164
-		 -
-		 26,164
-		 (7,660)
-
26,164 - 26,164 (7,660)
26,164
19,339		 -
4,000		 26,164
23,339		 (7,660)
30,999
45,503 4,000 49,503 23,339

Page 6

Shaftesbury & District Carers Association Summary Income and Expenditure Account

for the year ended 31 December 2025

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income/(expenditure) before tax
for the year
Net income /(expenditure )for the year		 2025
£
212,095
212,095
184,859
1,072
185,931
26,164
26,164		 2024
£
188,382
188,382
194,766
1,276
196,042
(7,660)
(7,660)

Page 7

Shaftesbury & District Carers Association Balance Sheet

at 31 December 2025

Company No.
06765575
Notes
2025
£
Fixed assets
Tangible assets
12
6,396
6,396
Current assets
Debtors
13
9,129
Cash at bank and in hand
36,091
45,220
Creditors:Amount falling due within one year
14
(2,113)
Net current assets
43,107
Total assets less current liabilities
49,503
Net assets excluding pension asset or liability
49,503
Total net assets
49,503
The funds of the charity
Restricted funds
15
Restricted income funds
4,000
4,000
Unrestricted funds
15
General funds
26,164
26,164
Reserves
15
Revaluation reserve
19,339
19,339
Total funds
49,503		 2024
£
1,593
1,593
16,399
7,172
23,571
(1,825)
21,746
23,339
23,339
23,339
4,000
4,000
-
-
19,339
19,339
23,339

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 31 December 2025

And signed on its behalf by:

E. Crew

Trustee

Page 8

Shaftesbury & District Carers Association Balance Sheet 31 December 2025 Page 9

Shaftesbury & District Carers Association Statement of Cash flows

for the year ended 31 December 2025

Cash flows from operating activities
Net income/(expenditure) per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Decrease in trade and other receivables
Increase/(Decrease) in trade and other payables
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash (used in)/from investing activities
Net cash from financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2025
£
26,164
1,071
(4,800)
7,270
288
29,993
(5,874)
4,800
(1,074)
-
28,919
7,172
36,091
36,091
36,091		 2024
£
(7,660)
1,276
-
983
(4)
(5,405)
-
-
260
-
(5,145)
12,317
7,172
7,172
7,172

Page 10

Shaftesbury & District Carers Association Notes to the Accounts

for the year ended 31 December 2025

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Page 11

Shaftesbury & District Carers Association Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

useful life:
Plant and equpiment 25% Reducing balance
Motor vehicles 25% Reducing balance
Fixtures and fittings 25% Reducing balance

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 12

Shaftesbury & District Carers Association Notes to the Accounts

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Page 13

Shaftesbury & District Carers Association Notes to the Accounts

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Unrestricted donations and
legacies		 Unrestricted
funds
2024
£
1
172,735
15,646
188,382
128,640
67,402
196,042
(7,660)
(7,660)
(7,660)
26,999
19,339
Unrestricted
£
(2)
(2)		 Restricted
funds
2024
£
-
-
-
-
-
-
-
-
-
-
4,000
4,000
Total
2025
£
(2)
(2)		 Total funds
2024
£
1
172,735
15,646
188,382
128,640
67,402
196,042
(7,660)
(7,660)
(7,660)
30,999
23,339
Total
2024
£
1
1

Page 14

Shaftesbury & District Carers Association Notes to the Accounts

5 Income from charitable activities

Hope to Grow
Hope to Cycle
Hope to Bake
Community Front Room
6
Income from other trading activities
7
Other income
Furlough income
8
Expenditure on charitable activities
Expenditure on charitable
activities
Hope to Grow
Hope to Cycle
Hope to Bake
Community Front Room
Governance costs		 Unrestricted
£
23,361
36,084
17,565
110,828
187,838
Unrestricted
£
19,459
19,459
Unrestricted
£
4,800
4,800		 Total
2025
£
23,361
36,084
17,565
110,828
187,838
Total
2025
£
19,459
19,459
Total
2025
£
4,800
4,800		 Total
2024
£
14,302
34,382
15,673
108,378
172,735
Total
2024
£
15,646
15,646
Total
2024
£
-
-
Unrestricted
£
31,503
18,186
27,978
43,070
120,737		 Total
2025
£
31,503
18,186
27,978
43,070
120,737		 Total
2024
£
30,822
20,567
36,097
41,154
128,640

Page 15

Shaftesbury & District Carers Association Notes to the Accounts

9 Other expenditure

9
Other expenditure
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10 Net income/(expenditure) before transfers
This is stated after charging:
Depreciation of owned fixed assets
11 Staff costs
Salaries and wages
No employee received emoluments in excess
12 Tangible fixed assets
Cost or revaluation
At 1 January 2025
Additions
Disposals
At 31 December 2025
Depreciation and
impairment
At 1 January 2025
Depreciation charge for the
year
Disposals
At 31 December 2025
Net book values
At 31 December 2025
At 31 December 2024		 of £60,000.
Plant and
equpiment
£
1,270
-
-
1,270
393
223
-
616
654
877		 Unrestricted
£
-
2,757
32,458
1,498
15,108
1,072
10,720
1,581
65,194
2025
£
1,072
2025
32,458
32,458
Motor
vehicles
£
20,078
5,265
(20,078)
5,265
19,944
573
(20,078)
439
4,826
134		 Total
2025
£
-
2,757
32,458
1,498
15,108
1,072
10,720
1,581
65,194
Fixtures and
fittings
£
36,187
609
-
36,796
35,605
275
-
35,880
916
582		 Total
2024
£
3,871
-
33,156
2,609
14,183
1,276
9,559
2,748
67,402
2024
£
1,276
2024
33,156
33,156
Total
£
57,535
5,874
(20,078)
43,331
55,942
1,071
(20,078)
36,935
6,396
1,593

Page 16

Shaftesbury & District Carers Association

Notes to the Accounts

13 Debtors
Trade debtors
Other debtors
Prepayments and accrued income
14 Creditors:
amounts falling due within one year
Other creditors
Accruals
15 Movement in funds
Restricted funds:
Restricted income funds:
Restricted donations
Total
Unrestricted funds:
General funds
Revaluation Reserves:
Revaluation fund
Total revaluation reserves
Total funds		 At 1 January
2025
4,000
4,000
-
19,339
19,339
23,339		 2025
£
5,364
-
3,765
9,129
2025
£
613
1,500
2,113
Incoming
resources
(including
other
gains/losses
)
£
-
-
212,095
-
-
212,095		 Resources
expended
£
-
-
(185,931)
(185,931)		 2024
£
5,421
8,856
2,122
16,399
2024
£
325
1,500
1,825
At 31
December
2025
£
4,000
4,000
26,164
19,339
19,339
49,503

Purposes and restrictions in relation to the funds: Revaluation reserves Represent the amount by which investments exceed their historical cost.

Restricted funds: Restricted donations

Page 17

Shaftesbury & District Carers Association Notes to the Accounts

16 Analysis of net assets between funds

Fixed assets
Net current assets
17 Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 January
2025
£		 Unrestricted
funds
£
6,396
43,107
49,503
Cash flows
£		 Total
£
6,396
43,107
49,503
At 31
December
2025
£
7,172 28,919 36,091
7,172
7,172		 28,919
28,919		 36,091
36,091
18 Related party disclosures
Name of related party
Terry R Crew
Description of relationship
between the parties
Son of Eileen Crew
Description of transaction
and general amounts
involved
Name of related party
Terry A Crew
Description of relationship
between the parties
Husband of Eileen Crew
Description of transaction
and general amounts
involved
Name of related party
Description of relationship
between the parties
Name of related party
Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 18

Shaftesbury & District Carers Association Detailed Statement of Financial Activities

for the year ended 31 December 2025

Income and endowments from:
Donations and legacies
Unrestricted donations and
legacies
Charitable activities
Hope to Grow
Hope to Cycle
Hope to Bake
Community Front Room
Other trading activities
Other
Furlough income
Total income and endowments
Expenditure on:
Charitable activities
Hope to Grow
Hope to Cycle
Hope to Bake
Community Front Room
Total of expenditure on charitable
activities
Other expenditure
Employee costs
Salaries/wages
Motor and travel costs
Vehicles - General costs
Premises costs
Rent		 Unrestricte
d funds
2025
£
(2)
(2)
23,361
36,084
17,565
110,828
187,838
19,459
19,459
4,800
4,800
212,095
31,503
18,186
27,978
43,070
120,737
120,737
-
2,757
2,757
32,458
32,458
1,498
1,498
5,766		 2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
2025
£
(2)
(2)
23,361
36,084
17,565
110,828
187,838
19,459
19,459
4,800
4,800
212,095
31,503
18,186
27,978
43,070
120,737
120,737
-
2,757
2,757
32,458
32,458
1,498
1,498
5,766		 Total funds
2024
£
1
1
14,302
34,382
15,673
108,378
172,735
15,646
15,646
-
-
188,382
30,822
20,567
36,097
41,154
128,640
128,640
3,871
-
3,871
33,156
33,156
2,609
2,609
5,766

Page 19

Shaftesbury & District Carers Association Detailed Statement of Financial Activities

Rates
Light, heat and power
Premises cleaning
Premises insurances
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Depreciation of Plant and
equpiment
Depreciation of Motor vehicles
Depreciation of Fixtures and
fittings
Bank charges
General insurances
Software, IT support and related
costs
Stationery and printing
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income/(expenditure)
Net income/(expenditure) before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 1,154
2,379
3,014
1,817
692
286
15,108
498
574
-
1,446
1,612
3,414
1,596
2,652
11,792
1,500
81
1,581
65,194
185,931
-
26,164
26,164
-
26,164
19,339
45,503		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,000
4,000		 1,154
2,379
3,014
1,817
692
286
15,108
498
574
-
1,446
1,612
3,414
1,596
2,652
11,792
1,500
81
1,581
65,194
185,931
-
26,164
26,164
-
26,164
23,339
49,503		 708
2,865
3,122
1,722
-
-
14,183
473
803
-
1,399
1,702
3,188
984
2,286
10,835
1,500
1,248
2,748
67,402
196,042
-
(7,660)
(7,660)
-
(7,660)
30,999
23,339

Page 20